Leaderboard

Belgarath, you're right to think about whether the client authorized, whether expressly or by implication, the certified public accountant to reveal confidential client information.

I agree, I take my client's representation to me at face value and I don't cross that line either. If a client tries to involve me in a tax avoidance scheme or fraud, I would just resign and move on. Also, I don't think any of the CPAs I work with would tell me "oh by the way, Dr. Payne is giving his kids a salary so they can defer but they they never actually work for him". Even if that was the case, why volunteer that information in the first place?

RatherBeGolfing, I put in my variation of the hypo "Assume the TPA is not a . . . preparer of any tax return" because I believe a preparer must disassociate herself from a tax return she believes to be false. But assume the TPA's employee is an ASPPA member. Does the report and warning described in my hypo meet a member's duties under ASPPA's Code of Professional Conduct?